S.D. Codified Laws ch. 10-13 – Property Tax Relief | Midpage

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South Dakota Codified Laws

Chapter 10-13

S.D. Codified Laws ch. 10-13

Property Tax Relief

10-13-110-13-1 to 10-13-10. Repealed by SL 1992, ch 84, § 11.10-13-1110-13-11 to 10-13-19. Repealed by SL 1995, ch 57, §§ 22 to 30.10-13-20No effect on retail sales and service tax refund.10-13-21Promulgation of rules.10-13-2210-13-22 to 10-13-34. Repealed by SL 1995, ch 57, § 13.10-13-35Limitation on tax levy increase on real property--School districts excepted.10-13-35.1Exception to limitation on tax levy increase when consolidating services.10-13-35.2Districts' taxing authority returned upon discontinuance of consolidation of services.10-13-35.3Revenue payable from real property taxes may be decreased.10-13-35.4County auditor to calculate maximum revenue amount payable--Factors--Exclusion.10-13-35.5Revenue payable from real property taxes may be increased.10-13-35.6Counties that lowered property tax levies to comply with general fund carryover requirements authorized to revise levies.10-13-35.7Rural fire protection district--Decrease of revenue payable from real property taxes--Effect.10-13-35.8Calculation of maximum amount of revenue payable--Rural fire district request--Factors--Exclusion.10-13-35.9Rural fire district--Increase of revenue payable from real property taxes--Limitations.10-13-35.10Abolished townships--Exemption from limitation on tax levy increase on real property for two years following abolishment.10-13-35.11Abolished townships--Exemption from limitation on tax levy increase on real property for taxes payable in 2005 and 2006.10-13-35.12Exemption from limitation on tax levy increase for taxing district that has not levied property tax for general fund purposes since 1996.10-13-35.13Imposition of levy by resolution--Publication--Reference of decision to voters.10-13-36Excess tax levy authorized--Vote of governing body--Announcement requirements--Referendum election.10-13-37Median level of assessment to be eighty-five percent of market value.10-13-37.1Calculation of factor for nonagricultural valuations--Sales and assessments from preceding year.10-13-37.2Appeal of valuation decision.10-13-37.3Application of factor pending appeal.10-13-37.4Circuit court may award costs and attorneys' fees.10-13-37.5Supreme Court may award attorneys' fees--Motion and itemized statement required.10-13-38Determining index factor--Notice to county auditor of revenue to be raised--Notice to taxing district--School districts excepted.10-13-39Classification of owner-occupied single-family dwelling.10-13-39.1Request to classify certain owner occupied property--Portion occupied by owner assessed as separate unit--Appeal.10-13-39.2Review of owner-occupied single-family classifications determined before July 1, 2005.10-13-39.3Ownership requirements for classifying dwellings as owner-occupied.10-13-40Eligibility for owner-occupied classification.10-13-40.110-13-40.1, 10-13-40.2. Repealed by SL 2004, ch 86, §§ 1, 2.10-13-40.3Penalty for fraudulent receipt of owner-occupied single-family dwelling classification.10-13-40.4Abatement or refund of tax where failure to meet application deadline for classification of owner-occupied single-family dwelling is due to military service.10-13-43Information provided by county auditor to Department of Revenue.10-13-45Classification of owner-occupied single-family dwelling--Construction for sale by contractor--Restrictions.10-13-46Municipality property tax rebate.10-13-47Homeowner property tax reduction fund--Administration--Purpose--Expenditures.10-13-48Homeowner property tax reduction fund--Deposit of moneys.